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What is it?

On 1 November 2008 a Diamond Export Levy on unpolished diamonds exported from the RSA was introduced. Although this is legislated in the Diamond Export Levy Act, SARS is mandated to administer and collect this levy.

Who is it for?

All Producers, Dealers, Beneficiators and /or Holders of Permits must pay this levy when exporting such diamonds.
  1. A return levypayer (i.e. a registered person who makes payment of the levy on the basis of periodic return as contemplated in Section 5(1) of the Administration Act) will pay the levy in line with the stipulations of Section 5(1) of the Diamond Export Levy (Administration)  
  2. A holder of a permit is regarded as a direct levypayer (a person who does not qualify for registration under Section 2(1) of the Administration Act or is a person contemplated in Section 5(1A) of that Act) and will make payment of the levy before exporting the unpolished diamonds from South Africa

What steps must I take?

Producers, Dealers and Beneficiators who trade in unpolished diamond(s) must register their business with SARS.
On registration, the business will receive a Customs client code number which must be used when export declarations are made to SARS. The following is required:
  • Completion of six-monthly excise accounts, even if a “nil return / account “ is to be made.
  • Before application for registration begins, the Applicant must get relevant Permits / Licences from the Regulator in Johannesburg.

What is the export rate of duty and what is the aim of the Diamond Export Levy?

The export rate of duty is 5% of the total value less overpaid or plus underpaid. The aim of the Diamond Export Levy as stated in both the Diamond Export Levy Act No. 15 of 2007 and the Diamond Export Levy (Administration) Act No. 14 of 2007 is to:
  1. Promote the development of the local economy by encouraging the local diamond industry to process (cut, polish etc.) diamond(s) locally;
  2. Develop Skills; and
  3. Create employment


How do I submit my Diamond Export Levy return?

All clients must be registered for eFiling as the submission and payment of returns can only be made via eFiling. The following process should be followed:

  • Register on eFiling;
  • Once registered, log on;
  • Click on the Request Declaration button;
  • Click on Continue and the form will be generated.

If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance.

When and how should it be paid?

The Act provides for six-monthly payments, i.e. twice per Financial Year. The Financial period depends on whether it is a natural person or juristic person e.g. Business.

Return levy payers will pay the levy in line with the stipulations of Section 5(1) of the Diamond Export Levy (Administration) Act. A holder of a permit is regarded as a direct levy payer and will make payment of the levy before exporting the unpolished diamond(s) from the Republic.

It can be only be paid to SARS via eFiling.
 
To access this page in different languages click on the links below:
Related Documents

DL 1 – Elections Declarations – External Form

DL 163 – Diamond Export Levy Return – External Form

DL 163A – Total Export Value – External Form

DL 163B – Import Credit – External Form

DL 163C – Relief for Tempory Exports – External Form

DL 163D – Relief for Election Purposes – External Form

DL 163E – Exemption Producers and Beneficators – External Form

DL 185 – Registration for Diamond Export Levy – External Form

DL 1A – Proof of Election – External Form

DL 480 – Departmental Diamond Export Levy – External Form

DL 66 – Application for Refund – External Form

DL 67 – Slip for Payment of Diamond Export Levy – External Form

SE-DEL-03-M01 – DL 163 Return – External Manual

SE-DL-02 – Diamond Export Levy – External Policy

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